https://www.taxtmi.com/caselaws?id=128161 A general limitation clause covering proceedings for anything done under the Act did not extend to a prosecution for carrying on business as a dealer without registration. The court construed "anything done under the Act" as referring to acts or, where appropriate, omissions done in compliance with the statute, not direct contraventions of it. Carrying on business without registration was a positive breach of the registration requirement and therefore outside section 26(2). The three-month limitation did not bar the prosecution under section 8(1) read with section 24(1), and the acquittal could not stand. en-us Wed, 20 Apr 1960 00:00:00 +0530 Fri, 29 Mar 2013 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128161 A general limitation clause covering proceedings for anything done under the Act did not extend to a prosecution for carrying on business as a dealer without registration. The court construed "anything done under the Act" as referring to acts or, where appropriate, omissions done in compliance with the statute, not direct contraventions of it. Carrying on business without registration was a positive breach of the registration requirement and therefore outside section 26(2). The three-month limitation did not bar the prosecution under section 8(1) read with section 24(1), and the acquittal could not stand. Case-Laws VAT and Sales Tax Wed, 20 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128161